ADEPTDEV CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ADEPTDEV CONSULTING
Largest movements
- Cash +€24,679
up €24,679 (+109%), from €22,690 to €47,368
mainly Net result for the year (+€38,551) and Tax, wage and social debts (+€8,411)
- Receivables within one year -€3,822
down €3,822 (-19.8%), from €19,263 to €15,441
of which Trade receivables: -€2,972
- Tangible fixed assets +€2,362
up €2,362 (+82.4%), from €2,865 to €5,227
of which Plant, machinery and equipment: +€2,825
- Reserves +€37,700
up €37,700 (+548%), from €6,875 to €44,575
- Other debts -€21,431
down €21,431 (-94.7%), from €22,622 to €1,191
- Tax, wage and social debts +€8,411
up €8,411 (+80.6%), from €10,441 to €18,853
of which Taxes: +€8,411
- Trade debts -€1,076
down €1,076 (-95.2%), from €1,130 to €54
- Gross operating margin +€58,888
up €58,888 (+416%), from €14,166 to €73,054
- Financial charges +€15,803
up €15,803 (+424%), from €3,729 to €19,532
- Taxes +€9,186
up €9,186 (+427%), from €2,150 to €11,336
- Other operating charges +€916
up €916 (+185%), from €495 to €1,411
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,944 | €68,167 | +€23,223 | +51.7% |
| Fixed assets | 21/28 | €2,865 | €5,227 | +€2,362 | +82.4% |
| Tangible fixed assets | 22/27 | €2,865 | €5,227 | +€2,362 | +82.4% |
| Plant, machinery and equipment | 23 | €1,492 | €4,318 | +€2,825 | +189% |
| Furniture and vehicles | 24 | €1,373 | €909 | -€464 | -33.8% |
| Current assets | 29/58 | €42,079 | €62,940 | +€20,861 | +49.6% |
| Amounts receivable within one year | 40/41 | €19,263 | €15,441 | -€3,822 | -19.8% |
| Trade receivables | 40 | €18,413 | €15,441 | -€2,972 | -16.1% |
| Other amounts receivable | 41 | €850 | - | -€850 | |
| Cash at bank and in hand | 54/58 | €22,690 | €47,368 | +€24,679 | +109% |
| Deferred charges and accrued income | 490/1 | €126 | €131 | +€5 | +3.8% |
| Total equity and liabilities | 10/49 | €44,944 | €68,167 | +€23,223 | +51.7% |
| Equity | 10/15 | €9,876 | €47,594 | +€37,718 | +382% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,875 | €44,575 | +€37,700 | +548% |
| Distributable reserves | 133 | €6,875 | €44,575 | +€37,700 | +548% |
| Profit (loss) carried forward | 14 | €1 | €19 | +€18 | +2,215% |
| Amounts payable | 17/49 | €35,068 | €20,573 | -€14,495 | -41.3% |
| Amounts payable within one year | 42/48 | €34,193 | €20,098 | -€14,095 | -41.2% |
| Trade debts | 44 | €1,130 | €54 | -€1,076 | -95.2% |
| Suppliers | 440/4 | €1,130 | €54 | -€1,076 | -95.2% |
| Taxes, remuneration and social security | 45 | €10,441 | €18,853 | +€8,411 | +80.6% |
| Taxes | 450/3 | €8,541 | €16,953 | +€8,411 | +98.5% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €22,622 | €1,191 | -€21,431 | -94.7% |
| Accrued charges and deferred income | 492/3 | €875 | €475 | -€400 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €746 | +€680 | +1,033% |
| Other operating charges | 640/8 | €495 | €1,411 | +€916 | +185% |
| Non-recurring operating charges | 66A | - | €1,492 | +€1,492 | |
| Gross operating margin | 9900 | €14,166 | €73,054 | +€58,888 | +416% |
| Operating profit (loss) | 9901 | €13,605 | €69,405 | +€55,800 | +410% |
| Financial income | 75/76B | €1 | €15 | +€14 | +2,841% |
| Recurring financial income | 75 | €1 | €15 | +€14 | +2,841% |
| Financial charges | 65/66B | €3,729 | €19,532 | +€15,803 | +424% |
| Recurring financial charges | 65 | €3,729 | €19,532 | +€15,803 | +424% |
| Profit (loss) for the period before taxes | 9903 | €9,876 | €49,887 | +€40,011 | +405% |
| Income taxes | 67/77 | €2,150 | €11,336 | +€9,186 | +427% |
| Profit (loss) for the period | 9904 | €7,726 | €38,551 | +€30,825 | +399% |
| Profit (loss) for the period to be appropriated | 9905 | €7,726 | €38,551 | +€30,825 | +399% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.